High Court Acknowledges Petitioner's Concerns on Natural Justice in Assessment Proceedings

The Gujarat High Court found merit in the petitioner's concerns regarding denial of opportunity and violation of natural justice in assessment proceedings. The court admitted the case, issued a notice, and stayed the effect of the assessment order. It also directed copies of the order to be sent to relevant tax authorities for review, emphasizing transparency and accountability in the process.

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Issues: Denial of opportunity, violation of principles of natural justice in assessment proceedings.

In the judgment delivered by the Gujarat High Court, the petitioner, represented by Mr. Hardik V. Vora, raised concerns regarding the assessment proceedings. The petitioner was required to respond to a draft assessment order by a certain deadline, but requested an adjournment until a later date due to the need for compiling details. Despite this request, the Assessing Officer proceeded to pass the final assessment order without considering the adjournment request, leading to an alleged denial of opportunity and violation of principles of natural justice. The court found a prima facie case for consideration and admitted the case, issuing a notice. Additionally, the court ordered that the effect and operation of the impugned assessment order shall remain stayed until further orders. The court also directed copies of the order to be forwarded to the Chairman, Central Board of Direct Taxes, and the Principal Chief Commissioner of Income Tax, Ahmedabad for their perusal, ensuring transparency and accountability in the proceedings.

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